Home Highlights June 2017 Year 2017 This

You may also like:

1. The Appellate Tribunal addressed the issues of service classification, service tax liability, and extended limitation period. The appellants' services did not fall under...

2. Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the...

3. Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

4. Levy of service tax on bill discounting facility - collection of interest, against bill discounting facility - this activity is exempted from service tax - AT

5. Classification of services - Business Auxiliary Service (BAS) or Business Support Services (BSS) - the services rendered to the vendors and the companies by the...

6. Classification of supply - Construction of Roads and Services of TP-1 Area - The applicant service of construction of other Utility Service viz. Potable Water Supply...

7. Business Auxiliary Service, Business Support Service, Cargo Handling Service and Transport of Goods by Road Service – Freight charges towards ocean freight and air...

8. Classification of service - Re-rubberisation of old, worn out rubberised rollers - Since Business Auxiliary Service comes first under Clause 65(105) (zzb), service is...

9. Classification of service - Cargo Handling Services - process right from mine stage to formation of limestone gitties - composite services - essential character - the...

10. GTA service - Service Tax liability is on the person paying the freight - Service provider did not pay the freight and therefore there is no tax liability on their part - AT

11. Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

12. Business Auxiliary service (BAS) - activity of toll collection in terms of agreement between the respondents and NHAI is not subject to service tax - AT

13. Demand of Service Tax - Merger / Demerger of units - ven if it is assumed that BAS was provided, then too only Abhijeet Ltd. and Corporate Ltd. were liable to pay...

14. Direct tax collections for FY 2023-24 as of 17.06.2023 show net collections of Rs. 3,79,760 crore, a growth of 11.18% compared to the preceding year. - Gross collections...

15. Classification of the services - bio-mining and waste remediation services - The AAR ruled that the services were classified under SAC 9994, which encompasses sewage and...